Full Customs Act

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The Customs Act. 1969

(ACT NO. IV OF 1969).

[8th March, 1969]

An Act to consolidate and amend the law relating to customs. 1 2

WHEREAS it is expedient to consolidate and amend the law

relating to the levy and collection of customs-duties and to providefor other allied matters;

It is hereby enacted as follows:-

CHAPTER I

PRELIMINARY

Short title,extent and

commencement

1. (1) This Act may be called the Customs Act, 1969.

(2) It extends to the whole of Bangladesh.

(3) It shall come into force on such date as the

Government may, by notification in the official Gazette,appoint.


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Definitions 2. In this Act, unless there is anything repugnant in thesubject or context,-

3[ (a) agent means any person, including a shippingagent, clearing and forwarding agent, cargo agent, 4[ andfreight forwarding agent], licensed under section 207, or

any person permitted to transact any business undersection 208;]

5[ (aa) Appellate Tribunal means the Customs, Excise

and Appellate Tribunal constituted under

section 196;]

(b) appropriate officer, in relation to any functions to beperformed under this Act, means the officer of Customs to

whom such functions have been assigned by or under thisAct;

6[ (bb) Bangladesh customs-waters means the waters

extending into the sea to a distance of twelve nauticalmiles measured from the appropriate base line on the coast

of Bangladesh;]

7[ (c) bill of entry means a bill of entry delivered undersection 79, and includes, an electronically transmitted bill

of entry in such cases and in such manner containing suchparticulars as the Board may specify;]

8[ (d) bill of export means a bill of export delivered

under section 131, and includes an electronicallytransmitted bill of export in such cases and in such manner

containing such particulars as the Board may specify;]

9[ (e) Board means the National Board of Revenue


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constituted under the National Board of Revenue Order,1972 (President's Order No. 76 of 1972);]

(f) coastal goods means goods transported in a vesselfrom one port in Bangladesh to another, but does notinclude imported goods on which customs-duty has not

been paid;

10[ (ff) container means a receptacle of permanentnature, having an internal volume of one metre or more,

fully or partially enclosed to constitute a compartment forcontaining goods and specially designed to facilitate

carriage of goods by one or more modes of transport,without intermediate reloading, and ready handling,

particularly when transferred from one mode of transportto another and strong enough for repeated use;

(fff) controlling authority, in relation to any customs-

airport, customs-port, customs-inland container depot orcustoms-station, means the owner or legal occupier

thereof or any person having legal control thereof;]

(g) conveyance means any means of transport used forcarrying goods or passengers such as a vessel, aircraft,

vehicle or animal;

(h) customs-airport means any airport declared undersection 9 to be a customs-airport;

(i) customs-area means the limits of the customs-station

specified under section 10 and includes any area in whichimported goods or goods for export are ordinarily kept

before clearance by the customs authorities;


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11[ (ii) Customs computer system means the customscomputerised entry processing system established by the

Board for the purposes of this Act;]

12[ (iii) customs-inland container depot means anyplace declared under section 9 to be a customs-inland

container depot;]

(j) customs-port means any place declared under section9 to be a port for the shipment and landing of goods;

(k) customs-station means any customs-port, customs-

airport or any land customs-station;

13[ (kk) export manifest means an export manifestdelivered under section 53, and includes an electronically

transmitted export manifest in such cases and in suchmanner containing such particulars as the Board may

specify;]

(l) goods means all movable goods and includes-

(i) conveyances,

(ii) stores and materials,

14[ (iii) baggage,


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(iv) currency and negotiable instruments,

(v) electronic data.]

15[ (ll) import manifest means an import manifestdelivered under sections 43 and 44, and includes an

electronically transmitted import manifest in such casesand in such manner containing such particulars as the

Board may specify;]

(m) land customs-station means any place including aninland river port declared under section 9 to be a land

customs-station;

(n) master when used in relation to any vessel, meansany person, except a pilot or harbour master, having

command or charge of such vessel;

(o) officer of Customs means an officer appointed undersection 3;

16[ * * *]

17[ (pp) person includes a company, partnership,

association, firm or a body of persons;]

(q) person-in-charge means-

(i) in relation to a vessel, the master of the vessel;


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(ii) in relation to an aircraft, the commander or pilot incharge of the aircraft;

(iii) in relation to a railway train, the conductor, guard or

other person having the chief direction of the train;

(iv) in relation to any other conveyance, the driver or anyother person having control of the conveyance;

18[ (qq) pre-shipment inspection agency means any

person appointed under section 25A as a pre-shipmentinspection agency and includes a representative of that

person;]

19[ (qqa) prescribed means prescribed by rules or order,as the case may be;]

20[ (qqq) registered user, in relation to a Customs

computer system, means a user of that system andregistered for the purposes of this Act;]

(r) rules means the rules made under this Act;

21[ (s) smuggle means to bring into or take out of

Bangladesh in breach of any prohibition or restriction forthe time being in force; or evading payment of customs-

duties or taxes leviable thereon,-


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(a) narcotics, narcotic drugs or psychotropic substance; or

(b) gold bullion, silver bullion, platinum, palladium,

radium, precious stones, currency, manufactures of goldor silver or platinum or palladium or precious stones, orany other goods notified by the Government in the official

Gazette, in each case exceeding 22[ Taka ten lakhs] invalue; or

(c) any goods concealed in any manner in any place on

board any ship, vessel or aircraft or in any other vehicle orin any baggage or cargo or on person; or

(d) any other goods by any route other than a route

declared under section 9 or 10 from any place other than acustoms-station; and includes an attempt, abetment or

connivance of so bringing in or taking out of such goods;and all cognate words and expressions shall be construed

accordingly;]

23[ 24[ (t) special bonded warehouse means a privatewarehouse licensed under section 13 and which is a

hundred percent export oriented industry to be determinedas such by the Board for the purpose of exemption from

the provision of sub-section (2) of section 91;]

(tt) warehouse means of place appointed under section12 or a place licensed under section 13;]

(u) warehousing station means a place declared as a

warehousing station under section 11;

(v) wharf means any place in customs-port approvedunder clause (b) of section 10 for the loading and


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unloading of goods or any class of goods.

CHAPTER II

APPOINTMENT OF OFFICERS OF CUSTOMS ANDTHEIR POWERS

Appointment of

officers ofCustoms

25[ 3. For the purposes of this Act, the Board may, by

notification in the official Gazette, appoint, in relation toany area or function specified in the notification, any

person to be-

(a) a Commissioner of Customs;

(b) a Commissioner of Customs (Appeal);

(c) a Commissioner of Customs (Bond);

(d) a Commissioner of Customs (Valuation and InternalAudit);

(e) a Director General (Customs Intelligence and

Investigation);

(f) a Director General (Inspection);

(g) a Director General (Duty Exemption and Drawback);

(h) a Director General (Training);

26[ (hh) a Director General, Central Intelligence Cell;]

27[ (i) an Additional Commissioner of Customs or anAdditional Director General;]

28[ (j) a Joint Commissioner of Customs or a Director;]

(k) a Deputy Commissioner of Customs or a Deputy

Director;

(l) an Assistant Commissioner of Customs or an AssistantDirector;

29[ (ll) a Superintendent of Customs or a Principal


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Appraiser;]

(m) an officer of Customs with any other designation.]

Powers andduties of

officers ofCustoms

4. An officer of Customs appointed under section 3 shallexercise such powers and discharge such duties as are

conferred or imposed on him by or under this Act; and heshall also be competent to exercise all powers and

discharge all duties conferred or imposed upon any officersubordinate to him:

Provided that, notwithstanding anything contained in this

Act or the rules, the Board may, by general or specialorder, impose such limitations or conditions on the

exercise of such powers and discharge of such duties as itthinks fit.

Delegation of

powers

30[ 5. The Board may, by notification in the official

Gazette, and subject to such limitations or conditions, ifany, as may be specified therein, empower by name or

designation-

31[ (a) any Additional Commissioner of Customs toexercise any of the powers of a Commissioner of Customs

specified in clauses (a), (b), (c) and (d) of section 3;]

(b) any Joint Commissioner of Customs to exercise any ofthe powers of an Additional Commissioner of Customs or

a Commissioner of Customs 32[ specified at clauses (a),(c) and (d) of section 3];

(c) any Deputy Commissioner of Customs to exercise any

of the powers of a Joint Commissioner of Customs or anAdditional Commissioner of Customs;

(d) any Assistant Commissioner of Customs to exercise


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any of the powers of a Deputy Commissioner of Customs;

(e) any other officer of Customs to exercise any of thepowers of an Assistant Commissioner of Customs.]

Entrustment of

functions of theCustoms

officers tocertain other

officers

6. The Board may, by notification in the official Gazette,

entrust, either conditionally or unconditionally, anyfunctions of any officer of Customs under this Act to any

officer of the Government.

Assistance tothe officers of

Customs

33[ 7. Assistance to the officers of customs.- All officersand staffs of government and semi-government

organizations, law enforcement agencies, security forces,autonomous bodies, statutory bodies, financial

institutions, educational institutions, private organizations,local government and non-government organizations shall

assist the officers of customs in the discharge of theirfunctions under this Act.] 34[

Exemption from

service on juryor inquest or as

assessors

8. Notwithstanding anything contained in any other law,

no officer of the Board or Commissioner of Customs andno other officer of Customs whom the Board or

Commissioner of Customs deems it necessary to exempt

on grounds of public duty, shall be compelled to serve on35[ an inquest].

CHAPTER III

DECLARATION OF PORTS, AIRPORTS, LAND

CUSTOMS- STATIONS, ETC.


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Declaration ofcustoms-ports,

customs-

airports, etc

9. The Board may, by notification in the official Gazette,declare-

(a) the ports and airports which alone shall be customs-

ports or customs-airports for the unloading of importedgoods and loading of goods for export or any class of such

goods;

(b) the places which alone shall be land customs-stations36[ or customs-inland container depot] for the clearance

of goods or any class of goods imported or to be exportedby land or inland waterways;

(c) the routes by which alone goods or any class of goods

specified in the notification may pass by land or inlandwaterways into or out of Bangladesh, or to or from any

land customs-station or to or from any land frontier;

(d) the places which alone shall be ports for the carryingon of coastal trade with any specified customs-ports in

Bangladesh; and

(e) what shall for the purposes of this Act be deemed to bea custom-house and the limits thereof.

Power to

approve landingplaces and

specify limits ofcustoms-stations

10. The Board may, by notification in the official Gazette-

(a) specify the limits of any customs-station; and


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(b) approve proper places in any customs-station for the

loading and unloading of goods or any class of goods.

Power todeclare

warehousingstations

11. The Board may, by notification in the official Gazette,declare places to be warehousing stations at which alone

public warehouses may be appointed and privatewarehouses may be licensed.

Power to

appoint publicwarehouses

12. At any warehousing station, the 37[ Commissioner of

Customs (Bond) or any other Commissioner of Customsauthorised by the Board] may, from time to time, appoint

public warehouses wherein dutiable goods may bedeposited without payment of customs-duty.

Licensing of

Privatewarehouses

38[ 13. (1) Subject to sub-section (2), at any warehousing

station, the Commissioner of Customs (Bond) or any otherCommissioner of Customs authorised by the Board may,

license private warehouses wherein dutiable goodsimported by or on behalf of the licensee, or any other

imported goods in respect of which facilities for deposit ina public warehouse are not available, may be deposited.

(2) The Board may, from time to time, by notification in

the official Gazette, impose conditions, limitations orrestrictions-


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(a) on granting licence for private warehouse;

(b) on goods to be warehoused; and

(c) on import entitlement of the warehouse.

(3) The Commissioner of Customs (Bond) or any otherCommissioner of Customs authorised by the Board may,

suspend or cancel a licence granted under sub-section (1)-

(a) if the licensee contravenes any provision of this Act orthe rules made thereunder or commits breach of any of the

conditions of the licence; or

(b) in the case where, he deems fit, a license to besuspended or cancelled in the public interest:

Provided that in case of cancellation of any licence, the

licensee shall be served with a show cause notice of thirtydays, and be given a reasonable opportunity of being

heard.]

Stations forofficers of

Customs toboard and land

14. The Commissioner of Customs may, from time totime, appoint, in or near any customs-ports, stations or

limits at or within which vessels arriving at or departingfrom such port shall bring to for the boarding or landing o

officers of customs, and may, unless separate provisionstherefore have been made under the Ports Act, 1908 (XV

of 1908) direct at what particular place in any such portvessels, not brought into port by pilots, shall anchor or

moor.


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CHAPTER IV

PROHIBITION AND RESTRICTION OF

IMPORTATION AND EXPORTATION

Prohibitions 15. No goods specified in the following clauses shall be

brought, whether by air or land or sea, into Bangladesh:-

(a) counterfeit coin;

(b) forged or counterfeit currency notes;

(c) any obscene book, pamphlet, paper, drawing, painting,representation, figure, photograph, film or article;

(d) goods having applied thereto a counterfeit trade mark

within the meaning of the 39[ Penal Code] (Act XLV of

1860), or a false trade description within the meaning ofthe Merchandise Marks Act, 1889 (IV of 1889);

(e) goods made or produced outside Bangladesh andhaving applied thereto any name or trade mark, being or

purporting to be the name or trade mark of anymanufacturer, dealer or trader in Bangladesh unless-

(i) the name or trade mark is, as to every application

thereof, accompanied by a definite indication of the goodshaving been made or produced in a place outside

Bangladesh; and

(ii) the country in which that place is situated is in thatindication shown in letters as large and conspicuous as


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any letter in the name or trade mark, and in the samelanguage and character as the name or trade mark;

(f) piece-goods manufactured outside Bangladesh (such asare ordinarily sold by length or by the piece), unless thereal length thereof in standard 40[ metres] or other

measurement for the time being applying in Bangladeshhas been conspicuously stamped on each piece in Arabic

numerals; and

(g) goods made or produced outside Bangladesh andintended for sale, and having applied thereto, a design in

which copy-right exists under the Patents And DesignsAct, 1911 (II of 1911) in respect of the class to which the

goods belong or any fraudulent or obvious imitation ofsuch design except when the application of such design

has been made with the licence or written consent of theregistered proprietor of the design:

41[ Provided that the Government may, by an order in

writing, condone, subject to such conditions, limitations orrestrictions, if any, as it thinks fit to impose, any classes of

goods from the provisions mentioned in sub-section (d),(e), (f) and (g).]

Power to

prohibit orrestrict

importation andexportation of

goods

16. The Government may, from time to time, by

notification in the official Gazette, prohibit or restrict thebringing in to or taking out of Bangladesh of any goods of

specified description by air, sea or land.


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Detention andconfiscation of

goods importedin breach of

section 15 or

section 16

42[ 17. Where any goods are imported into or attempted tobe exported out of Bangladesh in violation of the

provisions of the section 15 or of a notification undersection 16, such goods shall, without prejudice to any

other penalty to which the offender may be liable under

this Act, or any other law, be liable to be detained andconfiscated and shall be disposed of in such a manner asmay be prescribed.]

CHAPTER V

LEVY OF, EXEMPTION FROM AND REPAYMENTOF, CUSTOMS-DUTIES

Goods dutiable 43[ 18. (1) Except as hereinafter provided, customs-dutiesshall be levied at such rates as are prescribed in the First

Schedule 44[ * * *] or under any other law for the timebeing in force on

(a) goods imported into, or exported from, Bangladesh;

(b) goods brought from any foreign country to anycustoms-station, and without payment of duty there,transhipped or transported for, or thence carried to, and

imported at, any other customs station; and

(c) goods brought in bond from one customs station toanother 45[ :

Provided that no customs-duty under this Act or other tax

leviable by a Customs officer under any other law for thetime being in force shall be levied or collected in respect

thereof, if-


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(a) in value of the goods in any one consignment do notexceed one thousand Taka; and

(b) the total amount of such duty and tax does not exceedTaka one thousand.]

46[ (2) The Government may, by notification in theofficial Gazette, levy, subject to such conditions,

limitations or restrictions as it may deem fit to impose, aregulatory duty on all or any of the goods specified in the

First Schedule at the rate not exceeding the highest rate ofcustoms-duty 47[ * * *] specified in the said Schedule.]

48[ Explanation.- The rate of regulatory duty on any such

goods may be higher than that of the customs-dutyleviable on that goods as prescribed in the said Schedule,

provided such regulatory duty does not exceed the highestrate of customs-duty of that Schedule.]

(3) The regulatory duty levied under sub section (2) shall

be in addition to any duty imposed under sub section (1)or under any other law for the time being in force.

(4) Any notification issued under sub section (2) shall, if

not earlier rescinded, stand rescinded on the expiry of thefinancial year in which it was issued.]

(5) and (6) [Added by section 5 of A_ AvBb, 1993

(1993 mbi 18 bs AvBb) and subsequently omitted bysection 5 of A_ AvBb, 1995 (1995 mbi 12 bs AvBb).]

Imposition of 49[ 18A. (1) Where any country or territory pays,


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countervailingduty

bestows, directly or indirectly, any subsidy upon themanufacture or production therein or the exportation

therefrom of any goods including any subsidy ontransportation of such goods, then, upon the importation

of any such goods into Bangladesh, whether the same is

imported directly from the country of manufacture,production or otherwise, and whether it is imported in thesame condition as when exported from the country of

manufacture or production or has been changed incondition by manufacture, production or otherwise, the

Government may, by notification in the official Gazette,impose a countervailing duty not exceeding the amount of

such subsidy.

Explanation.- For the purposes of this section, subsidyshall be deemed to exist, if-

(a) there is financial contribution by a Government, or any

public body within the territory of the exporting orproducing country, that is, where-

(i) a Government practice involves a direct transfer of

funds (including grants, loans and equity infusion) orpotential direct transfer of funds or liabilities or both;

(ii) Government revenue that is otherwise due is forgone

or not collected (including fiscal incentives);

(iii) a Government provides goods or services other thangeneral infrastructure or purchases goods;

(iv) a Government makes payments to funding

mechanism, or entrusts or directs a private body to carryout one or more of the type of functions specified in

clauses (i), (ii) and (iii) which would normally be vestedin the Government and the practice, in no real sense,


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differs from practices normally followed by Governments;or

(b) a Government grants or maintains any form of incomeor price support, which operates directly or indirectly toincrease export of any goods from, or to reduce import of

any goods to its territory, and a benefit is therebyconferred.

(2) The Government may, pending the determination of

the amount of subsidy, in accordance with the provisionsof this section and the rules made thereunder impose a

countervailing duty under this sub-section not exceedingthe amount of such subsidy as provisionally estimated by

it and if such countervailing duty exceeds the subsidy asso determined,-

(a) the Government shall, having regard to such

determination and as soon as may be after suchdetermination reduce such countervailing duty; and

(b) refund shall be made of so much of such

countervailing duty which has been collected as is inexcess of the countervailing duty as so reduced.

(3) Subject to any rules made by the Government, by

notification in the official Gazette, the countervailing dutyunder sub-section (1) or sub-section (2) shall not be levied

unless it is determined that-

(a) the subsidy relates to export performance;


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(b) the subsidy relates to the use of domestic raw materialsover imported raw materials in the exported goods; or

(c) the subsidy has been conferred on a limited number of

persons engaged in manufacturing, producing or exporting

the goods unless such a subsidy is for-

(i) research activities conducted by or on behalf of persons

engaged in the manufacture, production or export; or

(ii) assistance to disadvantaged regions within the territoryof the exporting country; or

(iii) assistance to promote adaptation of existing facilities

to new environmental requirements.

(4) If the Government, is of the opinion that the injury tothe domestic industry which is difficult to repair, is caused

by massive imports in a relatively short period, of thegoods benefiting from subsidies paid or bestowed and

where in order to preclude the recurrence of such injury, itis necessary to levy countervailing duty retrospectively,

the Government may, by notification in the officialGazette, impose countervailing duty from a date prior to

the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of

notification under that sub-section and notwithstandinganything contained in any law for the time being in force,

such duty shall be payable from the date as specified inthe notification issued under this sub-section.

(5) The countervailing duty chargeable under this section

shall be in addition to any other duty imposed under thisAct or any other law for the time being in force.


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(6) The countervailing duty imposed under this section

shall unless revoked earlier, cease to have effect on theexpiry of five years from the date of such imposition:

Provided that if the Government, in a review, is of the

opinion that the cessation of such duty is likely to lead tocontinuation or recurrence of subsidisation and injury, it

may, from time to time, extend the period of suchimposition for a further period of five years and such

further period shall commence from the date of order ofsuch extension:

Provided further that where a review initiated before the

expiry of the aforesaid period of five years has not cometo a conclusion before such expiry, the countervailing duty

may continue to remain in force pending outcome of sucha review for a further period not exceeding one year.

(7) The amount of any subsidy referred to in sub-section

(1) or sub-section (2) shall, from time to time, beascertained and determined by the Government, after such

inquiry as it may consider necessary and the Governmentmay, by notification in the official Gazette, make rules for

the identification of such goods and for the assessmentand collection of any countervailing duty imposed upon

the importation thereof under this section.

(8) No proceeding for imposition of countervailing dutyunder this section shall commence unless the Bangladesh

Tariff Commission, on receipt of a written application byor on behalf of a domestic industry, informs the

Government that there is prima-facie evidence of injurywhich is caused by direct or indirect subsidy on any

particular imported goods.


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Imposition ofanti-dumping

duty

18B. (1) Where any goods are exported from any countryor territory (hereinafter in this section referred to as the

exporting country or territory) to Bangladesh at less thanthe normal value, then, upon the importation of such

goods into Bangladesh, the Government may, by

notification in the official Gazette, impose an anti-dumping duty not exceeding the margin of dumping inrelation to such goods.

Explanation.- For the purposes of this section,-

(a) margin of dumping, in relation to any goods, means

the difference between its export price and its normalvalue;

(b) export price, in relation to any goods, means the

price of the goods exported from the exporting country orterritory and in cases where there is no export price or

where the export price is unreliable because of associationor a compensatory arrangement between the exporter and

the importer or a third party, the export price may beconstructed on the basis of the price at which the imported

goods are first resold to an independent buyer, or if thegoods are not resold to an independent buyer, or not resold

in the condition as imported, on such reasonable basis asmay be determined in accordance with the rules made

under sub-section (6);

(c) normal value, in relation to any goods, means-

(i) the comparable price, in the ordinary course of trade,for the like goods when meant for consumption in the

exporting country or territory as determined in accordancewith the rules made under sub-section (6); or

(ii) when there are no sales of the like goods in the


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ordinary course of trade in the domestic market of theexporting country or territory, or, when because of the

particular market situation or low volume of the sales inthe domestic market of the exporting country or territory,

such sales do not permit a proper comparison, the normal

value shall be either-

(a) comparable representative price of the like goods when

exported from the exporting country or territory or anappropriate third country as determined in accordance

with the rules made under sub-section (6); or

(b) the cost of production of the said goods in the countryof origin along with reasonable addition for

administrative, selling and general costs and for profits, asdetermined in accordance with the rules made under sub-

section (6):

Provided that in the case of import of the goods from acountry other than the country of origin and where the

goods have been merely transhipped through the countryof export or such goods are not produced in the country of

export, or there is no comparable price in the country ofexport, the normal value shall be determined with

reference to the price in country of origin.

(2) The Government may, pending the determination ofthe normal value and the margin of dumping in relation to

any goods, in accordance with the provisions of thissection and the rules made thereunder, impose on the

importation of such goods into Bangladesh an anti-dumping duty on the basis of a provisional estimate of

such value and margin and if such anti-dumping dutyexceeds the margin as so determined-

(a) the Government shall, having regard to such


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determination and as soon as may be after suchdetermination, reduce such anti-dumping duty; and

(b) refund shall be made of so much of the anti-dumping

duty which has been collected as is in excess of anti-

dumping duty as so reduced.

(3) if the Government, in respect of the dumped goods

under inquiry, is of the opinion that-

(i) there is a history of dumping which caused injury orthat the importer was, or should have been, aware that the

exporter practices dumping and that such dumping causeinjury; and

(ii) the injury is caused by massive dumping of goods

imported in a relatively short time which in light of thetiming and the volume of imported goods dumped and

other circumstances, is likely to seriously undermine theremedial effect of the anti-dumping duty liable to be

levied, the Government may, by notification in the officialGazette, levy anti-dumping duty retrospectively from a

date prior to the date of imposition of anti-dumping dutyunder sub-section (2) but not beyond ninety days from the

date of notification under that sub-section andnotwithstanding anything contained in any law for the

time being in force, such duty shall be payable at such rateand from such date as may be specified in the notification.

(4) The anti-dumping duty chargeable under this section

shall be in addition to any other duty imposed under thisAct or any other law for the time being in force.

(5) The anti-dumping duty imposed under this section

shall, unless revoked earlier, cease to have effect on theexpiry of five years from the date of such imposition:


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Provided that if the Government, in a review, is of the

opinion that the cessation of such duty is likely to lead to

continuation or recurrence of dumping and injury, it may,from time to time, extend the period of such impositionfor a further period of five years and such further period

shall commence from the date of order of such extension:

Provided further that where a review initiated before theexpiry of the aforesaid period of five years has not come

to a conclusion before such expiry, the anti-dumping dutymay continue to remain in force pending the outcome of

such a review for a further period not exceeding one year.

(6) The margin of dumping as referred to in sub-section(1) or sub-section (2) shall, from time to time, as

ascertained and determined by the Government after suchinquiry as it may consider necessary and the Government

may, by notification in the official Gazette, make rules forthe purposes of this section and without prejudice to the

generality of the foregoing, such rules may provide for themanner in which goods liable for any anti-dumping duty

under this section may be identified and for the manner inwhich the export price and the normal value of and the

margin of dumping in relation to such goods may bedetermined and for the assessment and collection of such

anti-dumping duty.

(7) No proceeding for imposition of anti-dumping dutyunder this section shall commence unless the Bangladesh

Tariff Commission, on receipt of a written application byor on behalf of a domestic industry, informs the

Government that there is prima-facie evidence of injurywhich is caused by dumping on any particular imported

goods.


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No impositionunder section

18A or 18B incertain cases

18C. (1) Notwithstanding anything contained in section18A or section 18B-

(a) no goods shall be subjected to both countervailing dutyand anti-dumping duty to compensate for the samesituation of dumping or export subsidisation;

(b) The Government shall not levy any countervailing

duty or anti-dumping duty-

(i) under section 18A or section 18B by reasons ofexemption of such goods from duties or taxes borne by the

like goods when meant for consumption in the country oforigin or exportation or by reasons of refund of such

duties or taxes;

(ii) under sub-section (1) of each of these sections, on theimport into Bangladesh of any goods from a member

country of the World Trade Organization or from acountry with which the Government of the People's

Republic of Bangladesh has a most favoured nationagreement (hereinafter referred as a specified country),

unless in accordance with the rules made under sub-section (2) of this section, a determination has been made

that import of such goods into Bangladesh causes orthreatens to cause material injury to any established

industry in Bangladesh or materially retards theestablishment of any industry in Bangladesh; and

(iii) under sub-section (2) of each of these sections on

import into Bangladesh of any goods from the specifiedcountries unless in accordance with the rules made under

sub-section (2) of this section, preliminary findings havebeen made of subsidy or dumping and consequent injury

to domestic industry; and a further determination has alsobeen made that a duty is necessary to prevent injury being


27/192

caused during the investigation:

Provided that nothing contained in sub-clauses (ii) and

(iii) of clause (b) shall apply if a countervailing duty or ananti-dumping duty has been imposed on any goods toprevent injury or threat of an injury to the domestic

industry of a third country exporting the like goods toBangladesh;

(c) The Government may not levy-

(i) any countervailing duty under section 18A, at any time,

upon receipt of satisfactory voluntary undertaking fromthe Government of the exporting country or territory

agreeing to eliminate or limit the subsidy or take othermeasures concerning its effect, or the exporter agreeing to

revise the price of the goods and if the Government issatisfied that injurious effect of the subsidy is eliminated

thereby;

(ii) any anti-dumping duty under section 18B, at any timeupon receipt of satisfactory voluntary undertaking from

any exporter to revise its prices or to cease exports to thearea in question at dumped price and if the Government is

satisfied that the injurious effect of dumping is eliminatedby such action.

(2) The Government may, by notification in the official

Gazette, make rules for the purposes of this section, andwithout prejudice to the generality of the foregoing, such

rules may provide for the manner in which anyinvestigation may be made for the purposes of this

section, the factors to which regard shall be paid in anysuch investigation and for all matters connected with such

investigation.


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Appeal against

imposition ofcountervailingor anti-dumping

duty

18D. (1) An appeal against the order of determination or

review thereof regarding the existence, degree and effectof any subsidy or dumping in relation to import of any

goods shall lie to the Customs, Excise and

Appellate Tribunal constituted under section 196.

(2) Every appeal under this section shall be filed within

ninety days of the date of order under appeal:

Provided that the Appellate Tribunal may entertain anyappeal after the expiry of the said period of ninety days, if

it is satisfied that the appellant was prevented by sufficient

cause from filing the appeal in time.

(3) The Appellate Tribunal may, after giving the parties to

the appeal, an opportunity of being heard, pass such ordersthereon as it thinks fit, confirming, modifying or annulling

the order appealed against.

(4) Every appeal under sub-section (1) shall be heard by aspecial Bench constituted by the President of the

Appellate Tribunal for hearing such appeals and suchBench shall consist of the President and not less than two

members and shall include one technical member and oneudicial member.]

Imposition of

safeguard duty

50[ 18E. (1) If the Government, after conducting such

enquiry as it deems fit, is satisfied that any article is beingimported into Bangladesh in such increased quantities and

under such conditions that such importation may cause orthreaten to cause serious injury to domestic industry, it

may, by notification in the official Gazette, impose asafeguard duty on that article:

Provided that the Government, may, by notification in the

official Gazette, exempt any goods from the whole or any


29/192

part of safeguard duty leviable thereon, subject to suchconditions, limitations or restrictions as it thinks fit to

impose.

(2) The Government may, pending the determination

under sub-section (1) of the injury or threat thereof,impose a provisional safeguard duty on the basis of apreliminary determination in the prescribed manner that

increased imports have caused or threatened to causeserious injury to a domestic industry:

Provided that where, on final determination, the

Government is of the opinion that increased imports havenot caused or threatened to cause serious injury to a

domestic industry, it shall refund the duty so collected:

Provided further that the provisional safeguard duty shallnot remain in force for more than two hundred days from

the date on which it was imposed.

(3) The duty chargeable under this section shall be inaddition to any other duty imposed under this Act or under

any other law for the time being in force.

(4) The duty imposed under this section shall, unlessrevoked earlier, cease to have effect on the expiry of four

years from the date of such imposition:

Provided that if the Government is of the opinion that thedomestic industry has taken measures to adjust to such

injury or threat thereof and it is necessary that thesafeguard duty should continue to be imposed, it may

extend the period of such imposition:


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Provided further that in no case the safeguard duty shallcontinue to be imposed beyond a period of ten years from

the date on which such duty was first imposed.

(5) The Government may, by notification in the officialGazette, make rules for the purposes of this section, and

without prejudice to the generality of the foregoing, suchrules may provide for the manner in which articles liable

for safeguard duty may be identified and for the manner inwhich the causes of serious injury or causes of threat of

serious injury in relation to such articles may bedetermined and for the assessment and collection of such

safeguard duty.

(6) For the purposes of this section,-

(a) domestic industry means the producers-

(i) as a whole of the like article or a directly competitivearticle in Bangladesh; or

(ii) whose collective output of the like article or a directly

competitive article in Bangladesh constitutes a majorshare of the total production of the said article in

Bangladesh;

(b) serious injury means an injury causing significantoverall impairment in the position of a domestic industry;

(c) threat of serious injury means a clear and imminent

danger of serious injury.]


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General powerto exempt from

customs-duties

19. 51[ (1)] 52[ If the Government is satisfied, afterconsultation with the Board, that it is necessary in the

public interest to do so, it may, subject to such conditions,

limitations or restrictions, if any, as it thinks fit toimpose], by notification in the official Gazette, exemptany goods imported into, or exported from, Bangladesh or

into or from any specified port or station or area therein,from the whole or any part of the customs-duties

chargeable thereon 53[ :

Provided that if, in a financial year, exemption under thissub-section is given in respect of any goods, the rate of

duty cannot be changed more than once in that year so asto increase that rate.]

54[ (2) An exemption granted under sub-section (1) shall

be effective from the date mentioned in the notificationissued under that sub-section.]

55[Governmentspower] to grant

exemption fromduty in

exceptionalcircumstances

20. 56[ If the 57[ Government] is satisfied that it isnecessary in the public interest to do so, it may, undercircumstances of exceptional nature], subject to such

conditions, limitations or restrictions, if any, as it thinks fitto impose, by a special order in each case recording such

circumstances, exempt any goods from payment of thewhole or any part of the customs-duties chargeable

thereon.

Power to delivercertain goods

withoutpayment of duty

and to repayduty on certain

21. Subject to such conditions, limitations or restrictions,as it thinks fit to impose, the Board 58[ or any other

authority authorised by the Board in writing in this behalf]may, in such general cases as may be prescribed by rules

or in particular cases by special order, authorise-


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goods

(a) the delivery without payment of the customs-dutieschargeable thereon of goods which are imported only

temporarily with a view to subsequent exportation;

(b) the delivery without payment of the whole or any partof the customs-duties chargeable thereon of imported

goods of such classes or descriptions, as it may prescribe,intended to be used in the production, manufacture,

processing, repair or refitting in Bangladesh of goods ofsuch classes or descriptions as it may prescribe; and

(c) the repayment in whole or in part of the customs-duties

paid on the importation of any goods of such classes ordescriptions as it may prescribe, which have been used in

the production, manufacture, processing, repair or refittingin Bangladesh of goods of such classes or descriptions as

it may prescribe, provided such repayment shall not bemade in respect of the class or description of goods for

which drawback can be claimed under section 37.

Re-importationof goods

produced ormanufactured in

Bangladesh

22. If goods produced or manufactured in and exportedfrom Bangladesh are subsequently imported into

Bangladesh, such goods shall be liable to customs-dutyand be subject to all the conditions and restrictions, if any,

to which goods of the like kind and value not so producedor manufactured are liable on the importation thereof:

Provided if such goods have been imported within two

years of their exportation and have continued to be theproperty of the person by whom or on whose account they

were exported and have not undergone any processingsince their exportation, the appropriate officer not below

the rank of an Assistant Commissioner of Customs mayadmit the goods-

59[ (a) where at the time of exportation of such goods,

drawback was allowed, on payment of the amount of suchdrawback;


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(b) where such goods were exported from any bonded

warehouse, without payment of -

(i) the duties and taxes chargable on the imported

materials, if any, used in the manufacture of such goods ;or

(ii) the duties and taxes chargable on the indigenous rawmaterials, if any, used in the manufacture or such goods;

or

(iii) the duties and taxes, if any, chargable on suchindigenous goods;

on payment of customs-duty equal to the aggregate

amount of all such duties and taxes calculated at the ratesprevailing at the time and place of importation of goods;

or]

60[ (c) in any other case, without payment of customs-duty.] 61[

Goods, derelict,wreck, etc

23. All goods, derelict, jetsam, flotsam and wreck, broughtor coming into Bangladesh, shall be dealt with as if theywere imported into Bangladesh.

Provisions and

stores may beexported free of

duty

24. Goods produced or manufactured in Bangladesh and

required as provisions and stores on any conveyanceproceeding to any foreign port, airport or station may be

exported free of customs-duty, 62[ and Value Added Tax()] in such quantities as the appropriate

officer may determine having regard to the size of the

conveyance, the number of passengers and crew and thelength of the voyage or journey on which the conveyance

is about to depart.


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63[ Value of

goods for

assessmentpurposes]

64[ 25. (1) 65[ Whenever customs-duty is leviable on any

goods by reference to their value, the actual price, that is,

the price actually paid or payable, or the nearestascertainable equivalent of such price, at which such orlike goods are ordinarily sold, or offered for sale, for

delivery at the time and place of importation orexportation, as the case may be, in course of international

trade under fully competitive conditions, where the sellerand the buyer have no interest in the business of each

other and the price is the sole consideration for sale oroffer for sale, shall be the value.]

66[ Explanation.- For the purposes of this sub-section, the

expression-

67[ (a) the time of importation means the date on whicha bill of entry is delivered under section 79;] and

(b) the time of exportation means the time when the bill

of export is delivered under section 131, or when export o

the goods is allowed 68[ under that section] without a billof export or in anticipation of the presentation of a bill ofexport, the time when the goods is taken to the customs

port or customs airport or customs station for the purposeof export;

(c) (i) the place of importation means the customs port

or customs airport or the customs station at which the billof entry is first submitted; and

(ii) place of exportation means the customs port or the

station at which the bill of export is submitted.]


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(2) Subject to the provisions of sub-section (1), the pricereferred to in that sub-section in respect of imported goods

shall be determined in accordance with the rules made inthis behalf.

(3) Notwithstanding anything contained in this section, the

Government may, by notification in the official Gazette,fix, for the purpose of levying customs duties, tariff values

69[ or minimum values] for any goods imported orexported as chargeable with customs-duty ad valorem:

Provided that any imported or exported goods, the

declared value of which is higher than its tariff value fixedunder this sub-section, shall be chargeable with customs

duties on the basis of its declared value.

70[ (4) The average rate of exchange prevailing during thethirty days preceding the last working day of the third

week of the month preceding the month during which thebill of entry or the bill of export is delivered under

sections 79 or 131 or electronically transmitted to theCustoms computer system shall be the rate of exchange

for the computation of the value of any imported orexported goods and such rate shall be fixed by the Board

or by such officer as the Board may authorise in thisbehalf.]

(5) For the purpose of this section 71[ * * *]-

(a) rate of exchange means the rate of exchange

determined by the Government for the conversion ofBangladesh currency into foreign currency or foreign

currency into Bangladesh currency;

(b) foreign currency and Bangladesh currency havethe meaning respectively assigned to them in the Foreign


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Exchange Regulation Act, 1947 (VII of 1947).]

72[ (6) For the purposes of sub-section (1)-

(a) the value of any goods shall include the freight,insurance, commission and all other costs, charges and

expenses incidental to the sale and delivery at the place ofimportation or exportation; and

(b) the Board may, by notification in the official Gazette,

fix the freight for the transportation of any goods or classof goods by aircraft that are delivered or could have been

delivered at a Customs airport to the buyer.]

Pre-shipmentinspection

agencies and

assessment onthe basis of theircertificates

73[ 25A. 74[ (1) For the purposes of this Act, theGovernment may, by notification in the official Gazette-

(a) appoint pre-shipment inspection agencies and audit

agencies, and

(b) determine the scope and manner of certification, andalso the scope and manner of audit, and any matter related

to such certification and audit.]

75[ (2) The Government may, by notification in theofficial Gazette, declare that the quality, quantity, price,

description and customs classification of any goodsverified and certified in the prescribed manner by a pre-

shipment inspection agency shall be accepted as the basisfor assessment, unless otherwise prescribed.]


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(3) For the purposes of this section, price means value

of the goods determined in accordance with sub-sections(1) and (2) of section 25.]

Mandatory pre-

shipmentInspection

76[ 25B. It is mandatory for the importers to have their

importable goods inspected by a pre-shipment inspectionagency before or at the time of shipment of those goods on

board a vessel, aircraft or other conveyance:

Provided that the Government may, by notification in theofficial Gazette, exempt any class of goods or any goods

imported by any class of importers or any goods importedthrough a customs port or a customs station or any area

within such port or station from the mandatory pre-shipment inspection.

Pre-shipment

inspectionservice charge

25C. The Government may, by notification in the official

Gazette, impose pre-shipment inspection service chargeon imported goods required to be inspected by pre-

shipment inspection agencies at a rate not exceeding oneper cent of the value of such goods and this charge shall

be collected as if it were a customs-duty leviable undersection 18(1).]

Requisition to

producedocuments

77[ 26. (1) Where-

(a) an officer of Customs has reasons to believe that goods

have been unlawfully imported, exported, under valued or


38/192

overvalued, entered, removed, or otherwise unlawfullydealt with by any person contrary to this Act or that any

person attempts to import, export, under or overvalue,enter, remove or otherwise deal with any goods; or

(b) goods have been seized under this Act, an officer of

Customs not below the rank of an Assistant Commissionermay, by notice in writing, require that person or any

person whom the officer suspects to be or to have been theowner, importer or exporter of those goods, or agent

thereof, as the case may be, as and when required, toproduce and deliver to the officer or to any other specified

Customs officer all books of account, invoice books, orother books, records or documents in which any entry or

memorandum appears or may be supposed to appear inrespect of the purchase, importation, exportation, cost, or

value of, or payment for, the goods and any other goods soimported or exported or otherwise dealt with within a

period of three years preceding the date of the notice.

(2) In addition to the requirements of sub-section (1) ofthis section, an officer of Customs not below the rank of

an Assistant Commissioner may require the owner orimporter or exporter of those goods, or agent thereof, as

the case may be, as and 78[ when necessary], to-

(a) produce for the inspection of the officer or anyspecified Customs officer, and allow the officer to make

copies of or extracts from, any of the documents, books,or records referred to in sub-section (1), 79[ * * *]

80[ (aa) transmit or send, by electronic or other means, the

information contained in those documents, books orrecords, and]

(b) answer any question concerning those documents,


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books, or records.

Further powersin relation to

documents

26A. An officer of Customs not below the rank of JointCommissioner may, by notice in writing, require any

person (including any officer employed in or inconnection with any Government department,

Corporation, or local authority, or any officer employed inor in connection with any bank), as and when required to-

(a) produce for inspection by an officer of Customs any

documents or records that the Joint Commissionerconsiders necessary or relevant to an investigation or audit

under this Act;

(b) allow the officer of Customs to make copies of orextracts from any such documents or records;

(c) appear before the Joint Commissioner of Customs andanswer all questions put to him concerning any goods orany transactions relating to those goods that are the

subject of any such investigation, or concerning thedocuments or records that are relevant to any such

investigation.

A Customsofficer may take

possession ofand retain

documents andrecords

26B. (1) A Customs officer may take possession of andretain any document or record presented in connection

with any entry or required to be produced under this Act.

(2) Where the Customs officer takes possession of adocument or record under sub-section (1) of this section,


40/192

the said officer shall, at the request of the personotherwise entitled to the document or record, provide that

person with a copy of the document certified by him or onhis behalf under the seal of the Customs as a true copy.

(3) Every copy so certified shall be admissible as evidence

in all Courts as if it were the original.

Copying ofdocuments

obtained duringsearch

26C. (1) Where an officer of Customs or an authorisedperson carries out any lawful search, inspection, audit, or

examination under this Act, and has reasonable cause tobelieve that documents coming into his possession during

such search, inspection, audit, or examination areevidence of the commission of an offence under this Act,

he may remove the documents for the purpose of makingcopies.

(2) The documents or records so removed must, as soon as

practicable after copies thereof have been made, bereturned to the person otherwise entitled to them.

(3) A copy of any such document certified by or on behalf

of the officer of Customs under the seal of the Customsshall be admissible in evidence in all Courts as if it were

the original.

Retention ofdocuments and

goods obtainedduring search

26D. (1) Where an officer of Customs or an authorisedperson carries out any lawful search, inspection, audit, or

examination under this Act, and has reasonable cause tobelieve that any document or goods coming into his

possession during such search, inspection, audit, orexamination are evidence of the commission of an offence

under this Act, or are intended to be used for the purposeof committing any offence under this Act, the officer or


41/192

his authorised person may take possession of and retainthe documents or goods, as the case may be.

(2) Where an officer of Customs or his authorised persontakes possession of a document under sub-section (1) ofthis section, he shall, at the request of the person

otherwise entitled to the document, provide that personwith a copy of the document certified by or on behalf of

the Customs officer under the seal of the Customs as atrue copy.

(3) Every copy so certified shall be admissible in evidence

in Courts as if it were the original.]

Abatement ofduty on

damaged,deteriorated,

lost, or

destroyed goods

81[ 27. 82[ (1)] Where, at the time of first examination, ofany imported goods, it is shown by the owner in writing to

the satisfaction of an officer not below the rank of anAssistant Commissioner of Customs-

(a) that the goods had been damaged or had deteriorated at

any time before or during their landing; or

(b) that the goods 83[ * * *] had been damaged, at anytime after landing but before such examination, by

accident and not due to any wilful act, negligence ordefault of the importer or his agents;

the value of such goods shall, on a written application

made by the owner of the goods, be appraised by anappropriate officer of Customs, and the owner shall be

allowed abatement of duty in proportion to the diminutionin value of the goods as so appraised.


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(2) Where it is shown, in writing by the owner of any

imported goods to the satisfaction of the Commissioner ofCustoms that the goods have been 84[ damaged,

deteriorated, lost or destroyed] by an accident or force

majeure, after importation but before clearance thereof forhome consumption, the Commissioner of Customs may,on an application made by the owner, furnishing all

particulars necessary to establish the fact of such 85[damage, deterioration, loss or destruction], remit or repay

any duty chargeable or paid on such goods.

Explanation.- For the purpose of this sub-section, forcemajeure means an act of God.]

86[ (3) Where it is shown to the satisfaction of the

Commissioner of Customs that any warehoused goods hadbeen damaged at any time before clearance for home-

consumption by an accident or force majeure, theCommissioner of Customs may, on an application from

the owner of the goods furnishing all particulars necessaryto establish the fact of such damage, allow the value of

such goods to be appraised by an appropriate officer ofCustoms and the owner of the goods shall be allowed

abatement of duty in proportion to the diminution in valueof the goods as so appraised.]

Power to test

and denatureimported spirit

28. When by any law for the time being in force a duty

lower than that prescribed by 87[ this Act], is imposed ondenatured spirit, any such spirit imported into Bangladesh

may, subject to rules, be tested and if necessaryadequately denatured by officers of customs, at the

expense of the person importing the same, before thecustoms-duty is charged thereon.


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Restriction on

amendment ofbill of entry or

bill of export

29. Except as provided in section 88, no amendment of a

bill of entry or bill of export relating to goods assessed forduty on the declared value, quantity or description thereof

shall be allowed after such goods have been removed from

the customs-area.

88[ Date for

determination orate of duty,

value andexchange rate

for importedgoods]

89[ 30. The rate of duty 90[ value and exchange rate

applicable to any imported goods, shall be the rate of duty,value and exchange rate] in force,-

(a) in the case of goods cleared for home consumption

under section 79, on the date a bill of entry is presentedunder that section and a bill of entry number is allocated

thereto;

(b) in the case of goods cleared from a warehouse forhome consumption under section 104, on the date 91[ a

bill of entry was presented under section 79 and the bill ofentry number was allocated thereto]; and

(c) in the case of any other goods, on the date of payment

of duty: Provided that if a bill of entry is presented in

anticipation of arrival of a conveyance by which the goodsare imported, the relevant date for the purpose of thissection shall be the date on which the manifest of the

conveyance is delivered after its arrival.]

Value andeffective rate of

duty

92[ 30A. Notwithstanding anything contained in any otherlaw for the time being in force or any decision of any

Court, for the purposes of section 30, the value and therate of duty applicable to any goods shall respectively

include the value as determined under section 25 and anyamount of duty imposed under section 18, 18A or 18B and

the amount of duty that may have become payable inconsequence of the withdrawal of the whole or any part of

the exemption or concession from duty whether before orafter the conclusion of a contract or agreement for the sale


44/192

of such goods or opening of a letter of credit in respectthereof.]

Date for

determination oexport duty

93[ 31. The rate of duty applicable to, and the rate of

exchange for computation of the value of, any goodsexported shall be the rate of duty or, as the case may be,

the rate of exchange prevailing on the date of the deliveryof the bill of export under section 131:

Provided that where the export of any goods is permitted

without a bill of export or in anticipation of the delivery ofsuch a bill, the rate of duty applicable to, and the rate of

exchange for the computation of the value of, such goodsshall be the rate of duty or, as the case may be, the rate of

exchange applicable on the date on which loading of thegoods on the outgoing conveyance commences.]

Untrue

statement, error,etc

32. (1) If any person, in connection with any matter of

customs,-

(a) makes or signs or causes to be made or signed, ordelivers or causes to be delivered to an officer of Customs

any declaration, notice, certificate or other documentwhatsoever, or

(b) makes any statement in answer to any question put to

him by an officer of Customs which he is required by orunder this Act to answer, 94[ or]

95[ (c) transmits any statement, document, information or


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record through electronic device or produces soft copythereof,]

and such document or statement is untrue in any materialparticular, he shall be guilty of an offence under thissection.

(2) Where, by reason of any such document or statement

as aforesaid or by reason of some collusion, any duty orcharge has not been levied or has been short-levied or has

been erroneously refunded, the person liable to pay anyamount on that account shall be served with a notice

within three years of the relevant date, requiring him toshow cause why he should not pay the amount specified in

the notice.

(3) Where, by reason of any inadvertence, error ormisconstruction, any duty or charge 96[ amounting to not

less than one thousand Taka] has not been levied or hasbeen short-levied or has been erroneously refunded, the

person liable to pay any amount on that account shall beserved with a notice within 97[ three years] of the relevant

date requiring him to show cause why he should not paythe amount specified in the notice.

(4) The appropriate officer, after considering the

representation, if any, of such person as is referred to insub-section (2) of sub-section (3) shall determine the

amount of duty payable by him which shall in no caseexceed the amount specified in the notice, and such person

shall pay the amount so determined 98[ :

Provided that where the amount so determined is less thanone thousand Taka, the person concerned shall not be

required to make the payment.]


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(5) For the purposes of this section, the expressionrelevant date means-

(a) in any case where duty is not levied, the date on whichan order for the clearance of goods is made;

(b) in a case where duty is provisionally assessed undersection 81, the date of adjustment of duty after its final

assessment;

(c) in a case where duty has been erroneously refunded,the date of its refund;

(d) in any other case, the date of payment of duty or

charge.

Refund to beclaimed within

99[ six months]

33. (1) No refund of any customs-duties or chargesclaimed to have been paid or over-paid through

inadvertence, error or misconstruction shall be allowed,unless such claim is made within 100[ six months] of the

date of payment 101[ :

Provided that where the amount so claimed is less thanone thousand Taka, refund shall not be allowed.]

(2) In the case of provisional payments made under

section 8l, the said period of 102[ six months] shall bereckoned from the date of the adjustment of duty after its

final assessment.


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Power to give

credit for, andkeep accountcurrent of,

duties andcharges

34. An officer of Customs, not below the rank of Assistant

Commissioner of Customs may, in the case of anymercantile firm or public body, if he so thinks fit, insteadof requiring payment of customs-duties or charges as and

when they become due, keep with such firm or body anaccount-current of such duties and charges, which account

shall be settled at intervals of not exceeding one month,and such firm or body shall make a deposit or furnish a

security sufficient in the opinion of that officer to coverthe amount which may at any time be payable by it in

respect of such duties or charges.

CHAPTER VI

DRAWBACK

Drawback of theexport on

imported goods

35. Subject to the subsequent provisions of this Chapterand the rules, when any goods, capable of being easily

identified, which have been imported into Bangladesh andupon which customs-duties have been paid on

importation, are exported to any place outside Bangladeshor as provisions or stores for use on board a conveyance

proceeding to a foreign territory, 103[ such duties, notexceeding seven-eighths thereof,] shall be repaid as

drawback, subject to the following conditions, namely:-

(1) the goods are identified to the satisfaction of an officerof Customs not below the rank of Assistant Commissioner

of Customs at the customs-station, to be the same as hadbeen imported, and

(2) the goods are entered for export within two years of

the date of their importation, as shown by the records ofthe custom-house or if such time is extended by the Board

or the Commissioner of Customs for sufficient causewithin such extended time:


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Provided that the Commissioner of Customs shall not

extend the time beyond three years of the importation of

such goods.

Explanation.- For the purposes of this section, the goods

shall be deemed to have been entered for export on thedate on which the bill of export is delivered to the

appropriate officer under section 131.

Drawback ongoods taken into

use betweenimportation and

exportation

36. Notwithstanding anything contained in section 35, therepayment of duty as drawback in respect of goods which

have been taken into use between their importation andsubsequent exportation shall be made in accordance with

the provisions of the rules made in that behalf.

Drawback ongoods used in

the manufactureof goods which

are exported

37. Where it appears to the Board that in respect of goodsof any class or description manufactured in Bangladesh

and exported to any place outside Bangladesh, a drawbackof customs-duties should be allowed on any imported

goods of a class or description used in the manufacture ofsuch exported goods, the Board may, by notification in the

official Gazette, direct that drawback shall be allowed inrespect of such imported goods to such extent and subject

to such condition as may be provided in the rules.

Power todeclare what

goods are

38. (1) The Board may, from time to time, by notificationin the official Gazette, declare what goods shall, for the

purposes of this Chapter, be deemed to be not capable of


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identifiable andto prohibit

drawback incase of specified

foreign territory

being easily identified.

(2) The Government may, from time to time, by

notification in the official Gazette, prohibit the payment ofdrawback upon the exportation of goods or any specifiedgoods or class of goods to any specified foreign port or

territory.

When nodrawback

allowed

39. Notwithstanding anything hereinbefore contained, nodrawback shall be allowed-

(a) upon goods which are required to be included in the

export manifest and are not so included, or

(b) when the claim is for drawback amounting, in respectof any single shipment, to less than hundred Taka, or

(c) unless the claim for drawback has been made and

established at the time of export 104[ or within six monthsfrom the date of export].

Time of

payment ofdrawback

40. No such payment of drawback shall be made until the

vessel carrying the goods has put out to sea or otherconveyance has left Bangladesh.


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Declaration byparties claiming

drawback

41. Every person, or his duly authorised agent, claimingdrawback on any goods duly exported shall make and

subscribe a declaration that such goods have been actuallyexported and have not been re-landed and are not intended

to be re-landed at any place in Bangladesh and that such

person was at the time of entry outwards and export andcontinues to be entitled to drawback thereon.

CHAPTER VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

Arrival ofconveyance

42. (1) The person-in-charge of a conveyance enteringBangladesh from any place outside Bangladesh shall not

cause or permit the conveyance to call or to land in thefirst instance at any place other than a customs-station.

(2) The provisions of sub-section (1) shall not apply in

relation to any conveyance which is compelled byaccident, stress of weather or other unavoidable cause to

call or land at a place other than a customs-station but theperson-in-charge of any such conveyance-

(a) shall immediately report its arrival to the nearestofficer of Customs or the Officer-in-Charge of the police-station and shall on demand produce before him either the

cargo book or the manifest or the log-book belonging tosuch conveyance;

(b) shall not, without the consent of any such officer,

permit any goods carried in the conveyance to beunloaded from, or any of the crew or passenger to depart

from its vicinity;

(c) shall comply with any direction given by such officerwith respect to any such goods; and no passenger or

member of the crew shall, without the consent of any suchofficer, leave the vicinity of the conveyance:


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Provided that nothing in this section shall prohibit the

departure of any passenger or member of the crew from

the vicinity of, or the removal of goods from, theconveyance where such departure or removal is necessaryfor reasons of health, safety or the preservation of life or

property.

Delivery ofimport manifest

in respect of avessel

43. (1) The Board may, by notification in the officialGazette, fix a place in any river or port beyond which no

vessel arriving shall pass until an import manifest hasbeen delivered to the pilot, 105[ officer of Customs, or

other person duly authorised to receive the same, or as thecase may be, until the manifest has been transmitted to the

Customs computer system by a registered user.]

(2) If in any river or port wherein a place has been fixedby the Board under this section, the master of any vessel

arriving remains outside or below the place so fixed, suchmaster shall, nevertheless, within twenty-four hours after

the vessel anchors, deliver an import manifest to the pilot,

officer of Customs or other person duly authorised toreceive the same.

(3) If any vessel arrives at any customs-port in which aplace has not been so fixed, the master of such vessel

shall, within twenty-four hours after such vessel hasanchored within the limits of the port, deliver an import

manifest to the pilot, officer of Customs or other personauthorised to receive the same 106[ :

Provided that if an officer not below the rank of 107[

Superintendent of Customs or Principal Appraiser] issatisfied that the master of the vessel was prevented by

circumstances beyond his control from delivering theimport manifest within twenty-four hours after the vessel

anchored outside or below the place fixed by the Boardunder sub-section (1), allow it to be delivered within a


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further period of twenty-four hours or immediately afterthe first lighter vessel takes berth, whichever is earlier.]

(4) Notwithstanding anything hereinbefore contained, theappropriate officer may allow an import manifest to bedelivered in anticipation of the arrival of a vessel.

Delivery of

import manifestin respect of a

conveyanceother than a

vessel

44. The person-in-charge of a conveyance other than a

vessel shall, within twenty-four hours after arrival thereofat a land customs-airport or customs-stations, as the case

may be, deliver an import manifest to the appropriateofficer 108[ or if the person-in-charge is a registered user,

he may transmit the manifest to the Customs computersystem].

Signature and

contents ofimport manifest

and amendmentthereof

45. (1) Every manifest delivered under section 43 or

section 44 shall be signed by the person-in-charge of theconveyance or his duly authorised agent and shall specify

all goods imported in such conveyance showing separatelyall goods, if any, intended to be landed, transhipped,

transited or taken on to another customs-station or to adestination outside Bangladesh and stores intended for

consumption at the customs-station or in the outwardvoyage or journey, and shall be made out in such form and

contain such further particulars as the Board may fromtime to time direct 109[ :

110[ Provided that the manifest transmitted to the

Customs computer system by a registered user shall bedeemed to have been signed by him.]]

(2) The appropriate officer shall permit the person-in-


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charge of a conveyance or his duly authorised agent tocorrect any obvious error in the import manifest or to

supply any omission which in the opinion of such officerresults from accident or inadvertence, by furnishing an

amended or supplementary import manifest and shall levy

thereon such fees as the Board from time to time directs.

111[ (3) Notwithstanding anything contained in sub-

section (2), the Board may specify, by special Order, themanner, conditions, limitations or restrictions under which

the appropriate officer shall permit, the person-in-chargeof a conveyance, or his duly authorised agent, to submit

an amended or supplementary import manifest in specialcircumstances and shall levy thereon such fees as the

Board may direct.]

Duty of personreceiving import

manifest

46. The person receiving an import manifest under section43 or section 44 shall countersign the same and enter

thereon such particulars as the Commissioner of Customsfrom time to time directs 112[ , and where the import

manifest is transmitted electronically to the Customs

computer system by a registered user, the import manifestshall be deemed to have been countersigned by the personauthorised to receive such transmission and that person

shall comply with the direction of that Commissioner, ifany, in this regard].

Bulk not to be

broken untilmanifest, etc,

delivered andvessel entered

inwards

47. No vessel arriving in any customs-port shall be

allowed to break bulk, until an import manifest has beendelivered as hereinbefore provided or until a copy of such

manifest, together with an application for entry of suchvessel inwards, has been presented by the master to the

appropriate officer and an order has been given thereonfor such entry.


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Power to require

production of

documents andask questions

48. (1) When an import manifest is presented, the person-

in-charge of a conveyance or his duly authorised agent, if

required so to do by the appropriate officer, shall deliverto the officer the bill of lading or the bill of freight or acopy thereof for every part of cargo or goods laden on

board, journey log-book and any port clearance, docket orother paper granted in respect of such conveyance at the

place from which it is stated to have come, and shallanswer all such questions relating to the conveyance,

goods, crew 113[ , passengers] and voyage or journey asare put to him by such officer.

(2) The appropriate officer may, if any requisition or

question made or put by him under this section is notcomplied with or answered, refuse to grant permission to a

vessel to break bulk and to other conveyance to land theimported goods, as the case may be.

Special pass for

breaking bulk

49. Notwithstanding anything contained in section 47 and

subject to rules, the appropriate officer may grant, prior toreceipt of the import manifest and the entry inwards of a

vessel, a special pass permitting bulk to be broken.

Order for entry

outwards orloading ofgoods to be

obtained beforeexport goods are

loaded

50. (1) No goods other than passengers' baggage and mail

bags shall be loaded on a conveyance until-

(a) in the case of a vessel, a written application for entry

of such vessel outwards, subscribed by the master of suchvessel, has been made to the appropriate officer and an

order has been given thereon for such entry; and


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(b) in the case of any other conveyance, a written

application for authority to load the goods subscribed by

the person-in-charge of the conveyance has been made tothe appropriate officer and an order has been giventhereon authorising the loading.

(2) Every application made under this section shall specify

the particulars as prescribed by the Board.

No vessel todepart without

port-clearance

51. (1) No vessel, whether laden or in ballast, shall departfrom any customs-port until a port-clearance has been

granted by the appropriate officer.

(2) No pilot shall take charge of any vessel proceeding tosea, unless the master of such vessel produces a port-

clearance.

No conveyanceother than

vessel to leavewithout

permission

52. No conveyance other than a vessel shall depart from aland customs-station or customs-airport until a written

permission to that effect has been granted by theappropriate officer.

Application forport-clearance

of vessels

53. (1) Every application for port-clearance shall be madeby the master of a vessel at least twenty-four hours before

the intended departure of the vessel:


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Provided that the 114[ Commissioner of Customs] or an

officer authorised by him in this behalf may for special

reasons to be recorded allow a shorter period for thedelivery of the said application. 115[ :

116[ Provided further that when the master is a registereduser, he may make the application under this sub-section

by transmitting it to the Customs computer system, and anapplication so transmitted shall be deemed to have been

duly signed by him.]].

(2) The master shall, at the time of applying for port-clearance,-

(a) deliver to the appropriate officer an export manifest in

duplicate in such form as may from time to time beprescribed by the Board signed by such master specifying

all goods to be exported in the vessel and showingseparately all goods and stores entered in the import

manifest, and not landed or consumed on board ortranshipped;

(b) deliver to the appropriate officer such bills of export or

other documents as such officer acting under the generalinstructions of the Commissioner of Customs requires;

and

(c) answer such questions respecting the departure anddestination of the vessel as are put to him by the

appropriate officer 117[ :

Provided that if the master is a registered user, he maytransmit to the Customs computer system the export


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manifest and other documents specified at clauses (b) and(c) and the documents so transmitted shall be deemed to

have been signed by him for the purposes of this section.]

(3) The provisions of section 45, relating to theamendment of import manifests shall, mutatis mutandis,

apply also to export manifest delivered under this sectionor under section 54.

Conveyances

other thanvessels to

deliverdocuments and

answerquestions before

departure

54. The person-in-charge of a conveyance other than a

vessel or his duly authorised agent shall-

(a) deliver to the appropriate officer an export manifest induplicate in such form as may from time to time be

prescribed by the Board signed by the person-in-charge orthe agent specifying all goods or stores entered in the

import manifest, and not landed or transhipped orconsumed on board the conveyance;

(b) deliver to the appropriate officer such bills of export or

other documents as such officer acting under the generalinstructions of the Commissioner of Customs requires;

and

(c) answer such questions respecting the departure anddestination of the conveyance as are put to him by the

appropriate officer.

Power to refuseport-clearance

55. (1) The appropriate officer may refuse to give port-clearance to a vessel or permission for departure to any


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to vessels orpermission for

departure toother

conveyance

other conveyance until-

(a) the provisions of section 53 or section 54, as the case

may be, have been complied with;

(b) all station or port dues and other charges and penalties

payable in respect of such vessel or by the owner ormaster thereof, or in respect of such other conveyance by

the owner or person-in-charge thereof, and all taxes,duties and other dues payable in respect of any goods

loaded therein, have been duly paid, or their paymentsecured by such guarantee, or by such deposit at such rate,

as such officer directs;

(c) where export goods have been loaded without paymentor securing payment as aforesaid of all taxes, duties and

other dues payable in respect thereof or in contraventionof any provision of this Act or the rules or of any other

law for the time being in force relating to export of goods-

(i) such goods have been unloaded, or

(ii) where the appropriate officer is satisfied that it is notpracticable to unload such goods, the person-in-charge or

his duly authorised agent has given an undertaking,secured by such guarantee or deposit of such amount as

the appropriate officer may direct, for bringing back thegoods to Bangladesh;

(d) the agent, if any, delivers to the appropriate officer a

declaration in writing to the effect that he will be liable forany penalty imposed under clause 24 of the Table under

sub-section (1) of the section 156 and furnishes securityfor the discharge of the same;


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(e) the agent, if any, delivers to the appropriate officer a

declaration in writing to the effect that such agent isanswerable for the discharge of all claims for damage or

short delivery which may be established by the owner of

any goods comprised in the import cargo in respect ofsuch goods.

(

Full Customs Act

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